Solução de consulta DISIT/SRRF04 nº 4006, de 20 de fevereiro de 2019

Solução de consulta DISIT/SRRF04 nº 4006, de 20 de fevereiro de 2019

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ASSUNTO: CONTRIBUIÇÃO PARA O FINANCIAMENTO DA SEGURIDADE SOCIAL – COFINS

ATIVIDADE COMERCIAL. INSUMO. INEXISTÊNCIA. Para fins de apuração de créditos da Cofins, não há insumos na atividade de venda a varejo.

SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA COSIT Nº 100, DE 9 DE ABRIL DE 2015.

Dispositivos Legais: Lei nº 10.833, de 2003, art. 3º, II; e Parecer Normativo Cosit nº 5, de 2018.

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ASSUNTO: CONTRIBUIÇÃO PARA O PIS/PASEP

ATIVIDADE COMERCIAL. INSUMO. INEXISTÊNCIA. Para fins de apuração de créditos da Contribuição para o PIS/Pasep, não há insumos na atividade de venda a varejo.

SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA COSIT Nº 100, DE 9 DE ABRIL DE 2015.

Dispositivos Legais: Lei nº 10.637, de 2002, art. 3º, II; e Parecer Normativo Cosit nº 5, de 2018.

ASSUNTO: CONTRIBUIÇÃO PARA O FINANCIAMENTO DA SEGURIDADE SOCIAL – COFINS

ATIVIDADE COMERCIAL. INSUMO. INEXISTÊNCIA. Para fins de apuração de créditos da Cofins, não há insumos na atividade de venda a varejo.

SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA COSIT Nº 100, DE 9 DE ABRIL DE 2015.

Dispositivos Legais: Lei nº 10.833, de 2003, art. 3º, II; e Parecer Normativo Cosit nº 5, de 2018.

ASSUNTO: CONTRIBUIÇÃO PARA O PIS/PASEP

ATIVIDADE COMERCIAL. INSUMO. INEXISTÊNCIA. Para fins de apuração de créditos da Contribuição para o PIS/Pasep, não há insumos na atividade de venda a varejo.

SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA COSIT Nº 100, DE 9 DE ABRIL DE 2015.

Dispositivos Legais: Lei nº 10.637, de 2002, art. 3º, II; e Parecer Normativo Cosit nº 5, de 2018.

(Publicado(a) no DOU de 22/02/2019, seção 1, página 19)

Flávio Osório de Barros
Chefe

Fonte: Receita Federal
Data: 22 de fevereiro de 2019
Acesso: 25 de fevereiro de 2019

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